Dipping Sauce

1/4 cup plus 2 tablespoons soy sauce

2 tablespoons unseasoned rice vinegar

1 teaspoon honey

Bring a large saucepan of water to a boil. Add the spinach and cook for 20 seconds. Using a slotted spoon, transfer the spinach to a colander. When the spinach is cool enough to handle, squeeze it dry, then coarsely chop it. Keep the water hot.

Transfer the spinach to a medium bowl and stir in the tofu, cornstarch, jalapeños, soy sauce and sesame oil and season with salt and pepper.

Working with 4 wonton wrappers at a time, dampen the edges and mound 1 1/2 teaspoons of filling in the center of each wrapper. Fold 1 corner of each up over the filling and seal to make triangles. Repeat with the remaining wrappers and filling.

In a small serving bowl, stir the soy sauce with the vinegar and honey.

Return the water to a boil. Add the dumplings and simmer over moderate heat, stirring gently, until the edges are al dente, about 3 minutes. Carefully drain in a colander and transfer to a platter. Serve with the dipping sauce.